File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

1040ez Income Tax Form

Income Tax Return 2014H&r Block Advantage2005 Tax FilingFile 2010 Tax Return TurbotaxFederal Income Tax TableFill Out 1040ezIncome Tax DeadlineHr Block Tax Free File Online FederalPrintable 1040ez Tax FormComplete 1040x OnlineIrs Tax Amendment Form1040a 2012 InstructionsHow Do I File My 2009 Taxes OnlineCan I Still File My 2010 Taxes OnlineWww Irs GovAarp Tax HelpIrs 1040 Ez InstructionsH And R Block 1040xFree Income Tax Sites1040ez IrsTurbotax Military Free FileStudent Income TaxIncome Taxes 2012Free Online State TaxesFillable State Tax Forms2006 Income Tax Forms2012 Amended Tax FormTax Form 1040x OnlineIrs FormsSearch Free Tax UsaElectronic 1040ezIrs Gov FreefileAmmend Tax Return2012 Tax Form 1040ezE File Tax PreparationFree Irs Extension FormTaxes For Self EmployedFree State E File Tax ReturnIrs For 1040ezPrintable Tax Form 1040

1040ez Income Tax Form

1040ez income tax form Publication 970 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionComparison table. 1040ez income tax form Ordering forms and publications. 1040ez income tax form Tax questions. 1040ez income tax form Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 970, such as legislation enacted after it was published, go to www. 1040ez income tax form irs. 1040ez income tax form gov/pub970. 1040ez income tax form What's New Lifetime learning credit. 1040ez income tax form  For 2013, the amount of your lifetime learning credit is gradually reduced (phased out) if your modified adjusted gross income (MAGI) is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). 1040ez income tax form You cannot claim a credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). 1040ez income tax form This is an increase from the 2012 limits of $52,000 and $62,000 ($104,000 and $124,000 if filing a joint return). 1040ez income tax form For more information, see chapter 3, Lifetime Learning Credit . 1040ez income tax form Business deduction for work-related education. 1040ez income tax form  For 2013, if you drive your car to and from school and qualify to deduct transportation expenses, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013 is 56. 1040ez income tax form 5 cents per mile. 1040ez income tax form See chapter 12, Business Deduction for Work-Related Education , for more information. 1040ez income tax form Reminders Form 1098-T, Tuition Statement. 1040ez income tax form  When figuring an education credit or the tuition and fees deduction, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. 1040ez income tax form In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2014. 1040ez income tax form An institution my choose to report either payments received during calendar year 2013 (box 1), or amounts billed during the calendar year 2013 (box 2), for qualified education expenses. 1040ez income tax form However, the amounts in boxes 1 and 2 of Form 1098-T might be different than the amount you actually paid and are deemed to have paid. 1040ez income tax form In addition, the Form 1098-T should give you other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements, or refunds, and whether the student was enrolled at least half-time or was a graduate student. 1040ez income tax form The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. 1040ez income tax form Hope Scholarship Credit. 1040ez income tax form  For 2013, the Hope Scholarship Credit is not available. 1040ez income tax form However, you may be able to claim an American opportunity or lifetime learning credit. 1040ez income tax form See chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit , for more information. 1040ez income tax form Estimated tax payments. 1040ez income tax form  If you have taxable income from any of your education benefits and the payer does not withhold enough income tax, you may need to make estimated tax payments. 1040ez income tax form For more information, see Publication 505, Tax Withholding and Estimated Tax. 1040ez income tax form Photographs of missing children. 1040ez income tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez income tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez income tax form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040ez income tax form Introduction This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family. 1040ez income tax form Most benefits apply only to higher education. 1040ez income tax form What is in this publication. 1040ez income tax form    Chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions , explains the tax treatment of various types of educational assistance, including scholarships, fellowships, and tuition reductions. 1040ez income tax form   Two tax credits for which you may be eligible are explained in chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit . 1040ez income tax form These benefits, which reduce the amount of income tax you may have to pay, are: The American opportunity credit, and The lifetime learning credit. 1040ez income tax form    Ten other types of benefits are explained in chapters 4 through 12. 1040ez income tax form These benefits, which reduce the amount of income tax you may have to pay, are: Deduct student loan interest; Receive tax-free treatment of a canceled student loan; Receive tax-free student loan repayment assistance; Deduct tuition and fees for education; Establish and contribute to a Coverdell education savings account (ESA), which features tax-free earnings; Participate in a qualified tuition program (QTP), which features tax-free earnings; Take early distributions from any type of individual retirement arrangement (IRA) for education costs without paying the 10% additional tax on early distributions; Cash in savings bonds for education costs without having to pay tax on the interest; Receive tax-free educational benefits from your employer; and Take a business deduction for work-related education. 1040ez income tax form Note. 1040ez income tax form You generally cannot claim more than one of the benefits described in the list above for the same qualifying education expense. 1040ez income tax form Comparison table. 1040ez income tax form   Some of the features of these benefits are highlighted in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 , later, in this publication. 1040ez income tax form This general comparison table may guide you in determining which benefits you may be eligible for and which chapters you may want to read. 1040ez income tax form When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that gives you the lowest tax liability. 1040ez income tax form If you qualify, you may find that a combination of credit(s) and deduction(s) gives you the lowest tax. 1040ez income tax form Analyzing your tax withholding. 1040ez income tax form   After you estimate your education tax benefits for the year, you may be able to reduce the amount of your federal income tax withholding. 1040ez income tax form Also, you may want to recheck your withholding during the year if your personal or financial situation changes. 1040ez income tax form See Publication 919, How Do I Adjust My Tax Withholding, for more information. 1040ez income tax form Glossary. 1040ez income tax form   In this publication, wherever appropriate, we have tried to use the same or similar terminology when referring to the basic components of each education benefit. 1040ez income tax form Some of the terms used are: Qualified education expenses, Eligible educational institution, and Modified adjusted gross income. 1040ez income tax form   Even though the same term, such as qualified education expenses, is used to label a basic component of many of the education benefits, the same expenses are not necessarily allowed for each benefit. 1040ez income tax form For example, the cost of room and board is a qualified education expense for the qualified tuition program, but not for the education savings bond program. 1040ez income tax form   Many of the terms used in the publication are defined in the glossary near the end of the publication. 1040ez income tax form The glossary is not intended to be a substitute for reading the chapter on a particular education benefit, but it will give you an overview of how certain terms are used in discussing the different benefits. 1040ez income tax form Comments and suggestions. 1040ez income tax form   We welcome your comments about this publication and your suggestions for future editions. 1040ez income tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez income tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez income tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez income tax form   You can send your comments from www. 1040ez income tax form irs. 1040ez income tax form gov/formspubs/. 1040ez income tax form Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040ez income tax form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ez income tax form Ordering forms and publications. 1040ez income tax form   Visit www. 1040ez income tax form irs. 1040ez income tax form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040ez income tax form Internal Revenue Service 1201 N. 1040ez income tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez income tax form   If you have a tax question, check the information available on IRS. 1040ez income tax form gov or call 1-800-829-1040. 1040ez income tax form We cannot answer tax questions sent to either of the above addresses. 1040ez income tax form Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1040 U. 1040ez income tax form S. 1040ez income tax form Individual Income Tax Return 1040A U. 1040ez income tax form S. 1040ez income tax form Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. 1040ez income tax form S. 1040ez income tax form Nonresident Alien Income Tax Return 1040NR-EZ U. 1040ez income tax form S. 1040ez income tax form Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 5329 Additional Taxes on Qualified Plans and Other Tax-Favored Accounts 8815 Exclusion of Interest From Series EE and I U. 1040ez income tax form S. 1040ez income tax form Savings Bonds Issued After 1989 8863 Education Credits 8917 Tuition and Fees Deduction Schedule A (Form 1040) Itemized Deductions  See chapter 13, How To Get Tax Help , for information about getting these publications and forms. 1040ez income tax form Prev  Up  Next   Home   More Online Publications
Español

Tribal Governments

Official information and services from the U.S. government

The 1040ez Income Tax Form

1040ez income tax form Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. 1040ez income tax form Reporting Tips to Your EmployerElectronic tip statement. 1040ez income tax form Final report. 1040ez income tax form Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. 1040ez income tax form   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. 1040ez income tax form How to keep a daily tip record. 1040ez income tax form   There are two ways to keep a daily tip record. 1040ez income tax form You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. 1040ez income tax form You should keep your daily tip record with your tax or other personal records. 1040ez income tax form You must keep your records for as long as they are important for administration of the federal tax law. 1040ez income tax form For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. 1040ez income tax form    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. 1040ez income tax form To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. 1040ez income tax form Publication 1244 is also available at www. 1040ez income tax form irs. 1040ez income tax form gov/pub1244. 1040ez income tax form Publication 1244 includes a 1-year supply of Form 4070A. 1040ez income tax form Each day, write in the information asked for on the form. 1040ez income tax form A filled-in Form 4070A is shown on the following page. 1040ez income tax form   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. 1040ez income tax form Although you do not report these tips to your employer, you must report them on your tax return. 1040ez income tax form   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). 1040ez income tax form Then, each workday, write the date and the following information. 1040ez income tax form Cash tips you get directly from customers or from other employees. 1040ez income tax form Tips from credit and debit card charge customers that your employer pays you. 1040ez income tax form The value of any noncash tips you get, such as tickets, passes, or other items of value. 1040ez income tax form The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. 1040ez income tax form Please click here for the text description of the image. 1040ez income tax form Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. 1040ez income tax form   You can use an electronic system provided by your employer to record your daily tips. 1040ez income tax form If you do, you must receive and keep a paper copy of this record. 1040ez income tax form Service charges. 1040ez income tax form    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. 1040ez income tax form This is part of your wages, not a tip. 1040ez income tax form The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. 1040ez income tax form See examples below. 1040ez income tax form Example 1. 1040ez income tax form Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. 1040ez income tax form Jane's bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. 1040ez income tax form Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. 1040ez income tax form Do not include the 18% charge in your tip diary. 1040ez income tax form Service charges that are paid to you are considered wages, not tips. 1040ez income tax form Example 2. 1040ez income tax form Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. 1040ez income tax form David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. 1040ez income tax form Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. 1040ez income tax form Be sure to include this amount in your tip diary. 1040ez income tax form Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. 1040ez income tax form Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. 1040ez income tax form   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). 1040ez income tax form What tips to report. 1040ez income tax form   Report to your employer only cash, check, and debit and credit card tips you receive. 1040ez income tax form   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. 1040ez income tax form   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. 1040ez income tax form Do not report to your employer any portion of the tips you receive that you pass on to other employees. 1040ez income tax form However, you must report tips you receive from other employees. 1040ez income tax form   Do not report the value of any noncash tips, such as tickets or passes, to your employer. 1040ez income tax form You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. 1040ez income tax form How to report. 1040ez income tax form   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. 1040ez income tax form Fill in the information asked for on the form, sign and date the form, and give it to your employer. 1040ez income tax form A sample filled-in Form 4070 is shown above. 1040ez income tax form To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. 1040ez income tax form   If you do not use Form 4070, give your employer a statement with the following information. 1040ez income tax form Your name, address, and social security number. 1040ez income tax form Your employer's name, address, and business name (if it is different from your employer's name). 1040ez income tax form The month (or the dates of any shorter period) in which you received tips. 1040ez income tax form The total tips required to be reported for that period. 1040ez income tax form You must sign and date the statement. 1040ez income tax form Be sure to keep a copy with your tax or other personal records. 1040ez income tax form   Your employer may require you to report your tips more than once a month. 1040ez income tax form However, the statement cannot cover a period of more than 1 calendar month. 1040ez income tax form Electronic tip statement. 1040ez income tax form   Your employer can have you furnish your tip statements electronically. 1040ez income tax form When to report. 1040ez income tax form   Give your report for each month to your employer by the 10th of the next month. 1040ez income tax form If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. 1040ez income tax form Example. 1040ez income tax form You must report your tips received in September 2014 by October 10, 2014. 1040ez income tax form Final report. 1040ez income tax form   If your employment ends during the month, you can report your tips when your employment ends. 1040ez income tax form Penalty for not reporting tips. 1040ez income tax form   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. 1040ez income tax form (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. 1040ez income tax form ) The penalty amount is in addition to the taxes you owe. 1040ez income tax form   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. 1040ez income tax form To do so, attach a statement to your return explaining why you did not report them. 1040ez income tax form Giving your employer money for taxes. 1040ez income tax form   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. 1040ez income tax form If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. 1040ez income tax form   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. 1040ez income tax form All taxes on your regular pay. 1040ez income tax form Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. 1040ez income tax form Federal, state, and local income taxes on your reported tips. 1040ez income tax form    Any taxes that remain unpaid can be collected by your employer from your next paycheck. 1040ez income tax form If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. 1040ez income tax form See Publication 505, Tax Withholding and Estimated Tax, for more information. 1040ez income tax form    Uncollected taxes. 1040ez income tax form You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. 1040ez income tax form These uncollected taxes will be shown on your 2013 Form W-2. 1040ez income tax form See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. 1040ez income tax form Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. 1040ez income tax form The program was developed to help employees and employers understand and meet their tip reporting responsibilities. 1040ez income tax form There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). 1040ez income tax form A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. 1040ez income tax form For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. 1040ez income tax form irs. 1040ez income tax form gov/pub/irs-irbs/irb01-02. 1040ez income tax form pdf. 1040ez income tax form If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. 1040ez income tax form See Revenue Procedure 2007-32, 2007-22 I. 1040ez income tax form R. 1040ez income tax form B. 1040ez income tax form 1322, available at www. 1040ez income tax form irs. 1040ez income tax form gov/pub/irs-irbs/irb07_22. 1040ez income tax form pdf. 1040ez income tax form Your employer can provide you with a copy of any applicable agreement. 1040ez income tax form To find out more about these agreements, visit IRS. 1040ez income tax form gov and enter “restaurant tip reporting” in the search box. 1040ez income tax form You may also call 1-800-829-4933, visit www. 1040ez income tax form irs. 1040ez income tax form gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. 1040ez income tax form Program@irs. 1040ez income tax form gov and request information on this program. 1040ez income tax form Reporting Tips on Your Tax Return How to report tips. 1040ez income tax form   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. 1040ez income tax form What tips to report. 1040ez income tax form   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. 1040ez income tax form Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. 1040ez income tax form Add to the amount in box 1 only the tips you did not report to your employer. 1040ez income tax form   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. 1040ez income tax form Do not include the amount of these tips on your 2013 tax return. 1040ez income tax form Instead, include them on your 2014 tax return. 1040ez income tax form Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. 1040ez income tax form Although these tips were received in 2012, you must report them on your 2013 tax return. 1040ez income tax form   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. 1040ez income tax form Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. 1040ez income tax form However, you must report tips you receive from other employees. 1040ez income tax form    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. 1040ez income tax form    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. 1040ez income tax form   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. 1040ez income tax form Cash and charge tips you received that totaled less than $20 for any month. 1040ez income tax form The value of noncash tips, such as tickets, passes, or other items of value. 1040ez income tax form Example. 1040ez income tax form Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. 1040ez income tax form Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. 1040ez income tax form He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. 1040ez income tax form Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. 1040ez income tax form He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. 1040ez income tax form Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. 1040ez income tax form    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. 1040ez income tax form To report these taxes, you must file a return even if you would not otherwise have to file. 1040ez income tax form You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. 1040ez income tax form (You cannot file Form 1040EZ or Form 1040A. 1040ez income tax form )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. 1040ez income tax form Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. 1040ez income tax form Use Form 8959 to figure Additional Medicare Tax. 1040ez income tax form If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. 1040ez income tax form To get railroad retirement credit, you must report tips to your employer. 1040ez income tax form Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. 1040ez income tax form    You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. 1040ez income tax form For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. 1040ez income tax form   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). 1040ez income tax form You must report these amounts as additional tax on your return. 1040ez income tax form   If you worked in the U. 1040ez income tax form S. 1040ez income tax form possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. 1040ez income tax form If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. 1040ez income tax form Unlike the uncollected portion of the regular (1. 1040ez income tax form 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. 1040ez income tax form   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. 1040ez income tax form You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. 1040ez income tax form See the instructions for the appropriate form and line number indicated, and Form 8959. 1040ez income tax form (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. 1040ez income tax form ) Self-employed persons. 1040ez income tax form    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. 1040ez income tax form See Publication 334, Tax Guide for Small Business, for more information on reporting business income. 1040ez income tax form Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. 1040ez income tax form They are not included in box 1 with your wages and reported tips. 1040ez income tax form If box 8 is blank, this discussion does not apply to you. 1040ez income tax form What are allocated tips. 1040ez income tax form   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. 1040ez income tax form Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. 1040ez income tax form No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. 1040ez income tax form How were your allocated tips figured. 1040ez income tax form   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). 1040ez income tax form Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. 1040ez income tax form For information about the exact allocation method used, ask your employer. 1040ez income tax form Must you report your allocated tips on your tax return. 1040ez income tax form   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. 1040ez income tax form Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. 1040ez income tax form Add to the amount in box 1 only the tips you did not report to your employer as required. 1040ez income tax form This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. 1040ez income tax form   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. 1040ez income tax form How to report allocated tips. 1040ez income tax form   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. 1040ez income tax form (You cannot file Form 1040A or Form 1040EZ). 1040ez income tax form    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. 1040ez income tax form Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. 1040ez income tax form See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. 1040ez income tax form How to request an approved lower rate. 1040ez income tax form   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. 1040ez income tax form Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. 1040ez income tax form The petition must include specific information about the establishment that will justify the lower rate. 1040ez income tax form A user fee must be paid with the petition. 1040ez income tax form    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). 1040ez income tax form The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. 1040ez income tax form Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. 1040ez income tax form   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. 1040ez income tax form How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 1040ez income tax form Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 1040ez income tax form Free help with your tax return. 1040ez income tax form   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040ez income tax form The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 1040ez income tax form The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040ez income tax form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040ez income tax form Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 1040ez income tax form To find the nearest VITA or TCE site, visit IRS. 1040ez income tax form gov or call 1-800-906-9887. 1040ez income tax form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040ez income tax form To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040ez income tax form aarp. 1040ez income tax form org/money/taxaide or call 1-888-227-7669. 1040ez income tax form   For more information on these programs, go to IRS. 1040ez income tax form gov and enter “VITA” in the search box. 1040ez income tax form Internet. 1040ez income tax form IRS. 1040ez income tax form gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 1040ez income tax form Apply for an Employer Identification Number (EIN). 1040ez income tax form Go to IRS. 1040ez income tax form gov and enter Apply for an EIN in the search box. 1040ez income tax form Request an Electronic Filing PIN by going to IRS. 1040ez income tax form gov and entering Electronic Filing PIN in the search box. 1040ez income tax form Check the status of your 2013 refund with Where's My Refund? Go to IRS. 1040ez income tax form gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez income tax form If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040ez income tax form Check the status of your amended return. 1040ez income tax form Go to IRS. 1040ez income tax form gov and enter Where's My Amended Return in the search box. 1040ez income tax form Download forms, instructions, and publications, including some accessible versions. 1040ez income tax form Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 1040ez income tax form gov or IRS2Go. 1040ez income tax form Tax return and tax account transcripts are generally available for the current year and past three years. 1040ez income tax form Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040ez income tax form gov. 1040ez income tax form Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040ez income tax form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040ez income tax form gov. 1040ez income tax form Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 1040ez income tax form gov or IRS2Go. 1040ez income tax form Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 1040ez income tax form An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 1040ez income tax form Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 1040ez income tax form If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 1040ez income tax form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040ez income tax form Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 1040ez income tax form gov. 1040ez income tax form Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040ez income tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040ez income tax form Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 1040ez income tax form AARP offers the Tax-Aide counseling program as part of the TCE program. 1040ez income tax form Visit AARP's website to find the nearest Tax-Aide location. 1040ez income tax form Research your tax questions. 1040ez income tax form Search publications and instructions by topic or keyword. 1040ez income tax form Read the Internal Revenue Code, regulations, or other official guidance. 1040ez income tax form Read Internal Revenue Bulletins. 1040ez income tax form Sign up to receive local and national tax news by email. 1040ez income tax form Phone. 1040ez income tax form You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040ez income tax form Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 1040ez income tax form Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040ez income tax form Call to locate the nearest volunteer help site, 1-800-906-9887. 1040ez income tax form Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040ez income tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040ez income tax form Most VITA and TCE sites offer free electronic filing. 1040ez income tax form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040ez income tax form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040ez income tax form Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 1040ez income tax form The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 1040ez income tax form If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040ez income tax form Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez income tax form Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez income tax form Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 1040ez income tax form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040ez income tax form Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 1040ez income tax form You should receive your order within 10 business days. 1040ez income tax form Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 1040ez income tax form Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 1040ez income tax form Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 1040ez income tax form Call to ask tax questions, 1-800-829-1040. 1040ez income tax form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040ez income tax form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040ez income tax form These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 1040ez income tax form gsa. 1040ez income tax form gov/fedrelay. 1040ez income tax form Walk-in. 1040ez income tax form You can find a selection of forms, publications and services — in-person, face-to-face. 1040ez income tax form Products. 1040ez income tax form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040ez income tax form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040ez income tax form Services. 1040ez income tax form You can walk in to your local TAC most business days for personal, face-to-face tax help. 1040ez income tax form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040ez income tax form If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 1040ez income tax form No appointment is necessary—just walk in. 1040ez income tax form Before visiting, check www. 1040ez income tax form irs. 1040ez income tax form gov/localcontacts for hours of operation and services provided. 1040ez income tax form Mail. 1040ez income tax form You can send your order for forms, instructions, and publications to the address below. 1040ez income tax form You should receive a response within 10 business days after your request is received. 1040ez income tax form  Internal Revenue Service 1201 N. 1040ez income tax form Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 1040ez income tax form   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040ez income tax form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040ez income tax form What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 1040ez income tax form We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040ez income tax form You face (or your business is facing) an immediate threat of adverse action. 1040ez income tax form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040ez income tax form   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040ez income tax form Here's why we can help: TAS is an independent organization within the IRS. 1040ez income tax form Our advocates know how to work with the IRS. 1040ez income tax form Our services are free and tailored to meet your needs. 1040ez income tax form We have offices in every state, the District of Columbia, and Puerto Rico. 1040ez income tax form How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 1040ez income tax form irs. 1040ez income tax form gov/advocate, or call us toll-free at 1-877-777-4778. 1040ez income tax form How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040ez income tax form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040ez income tax form irs. 1040ez income tax form gov/sams. 1040ez income tax form Low Income Taxpayer Clinics. 1040ez income tax form   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 1040ez income tax form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040ez income tax form Visit www. 1040ez income tax form TaxpayerAdvocate. 1040ez income tax form irs. 1040ez income tax form gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040ez income tax form Prev  Up  Next   Home   More Online Publications